Parsons Corporation Uses a Predetermined Overhead Rate Based on Direct

question 49

Multiple Choice

Parsons Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, Parsons Corporation incurred $250,000 in actual manufacturing overhead cost. The Manufacturing Overhead account showed that overhead was overapplied $12,000 for the year. If the predetermined overhead rate was $8.00 per direct labor-hour, how many hours did the Corporation work during the year?

• A)31,250 hours
• B)30,250 hours
• C)32,750 hours
• D)29,750 hours

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Definitions:

Respiratory Bronchioles

The smallest airways in the lungs, connecting the terminal bronchioles to alveolar ducts, and part of the pathway for air to reach the sites of gas exchange in the lungs.

Conducting Division

The part of the respiratory system including air passages that conduct air to the lungs, such as trachea and bronchi.

Major Bronchioles

Small airways in the lungs that branch off from the primary bronchi and lead to the alveoli, facilitating the passage of air.

Functional Residual Capacity

The volume of air remaining in the lungs after a normal, passive exhalation, which is crucial for continuous gas exchange in the lungs.